会计科目中英对照22073

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1、会计科目中英对照1资产assets11-12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestments1121短期投资■■股票short-terminvestm

2、ents・stock1122短期投资■短期票券short-terminvestments・short-termnotesandbills1123短期投资•政府债券short-terminvestments・governmentbonds1124短期投资•受益凭证short-terminvestments・beneficiarycertificates1125短期投资•公司债short-terminvestments-corporatebonds1128短期投资•其它short-terminvestments-other1129备抵短期投资跌价损失allowanc

3、eforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据•关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐一应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1

4、141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款•关系人accountsreceivable・relatedparties1149备抵呆帐一应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款•外币forwardexchangecontractreceiv

5、able・foreigncuirencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款・关系人otherreceivables・relatedparties1188其它应收款・其它otherreceivables・othtr1189备抵呆帐・其它应收款allowanceforuncollec-tibleaccounts・otherreceivables121-122存货i

6、nventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1211在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess・outsourced1226原料rawmaterials1227物料suppl

7、ies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货

8、款prepaymentf